What will be the average salary for tax calculation purposes in 2026?

The State Tax Service has published data on the average monthly salary, which will be used to calculate income tax and insurance contributions in 2026.

Employers and accountants must now refer to the updated figures when calculating salaries and deductions.

The average salary for calculations in Kyrgyzstan will be 36,047 KGS, and excluding Kumtor enterprises, 35,097 KGS.

The highest figure is traditionally recorded in Bishkek — 44,074 KGS, and the lowest — in the Osh region — 25,200 KGS. Among the regions, the Issyk-Kul region also stands out, where the average salary reached 41,084 KGS.

Average salary for calculating income tax and insurance contributions for 2026:

• Batken region — 26,662 KGS and 23,900 KGS (excluding enterprises where the average salary is 50% higher than the national average);
• Jalal-Abad region — 31,229 KGS and 24,325 KGS;
• Issyk-Kul region — 41,084 KGS and 24,446 KGS, excluding Kumtor — 26,460 KGS;
• Naryn Region – 35,205 KGS and 29,380 KGS;
• Osh Region – 25,200 KGS and 24,006 KGS;
• Talas Region – 34,068 KGS and 23,659 KGS;
• Chu Region – 27,819 KGS and 23,829 KGS;
• Tokmok – 26,262 KGS and 24,368 KGS;
• Bishkek – 44,074 KGS and 28,829 KGS;
• Osh — 30,039 KGS and 26,922 KGS.

The full list of indicators by region, district and city is available at this link.

These figures are used to calculate income tax and insurance contributions to pension and health funds.